Registration requirement for TDS Deductors & Procedure under GST

Registration requirement for TDS Deductors & Procedure of Registration under GST: All the DDOs of the (a) a department or establishment of the Central Government or State Government; (b) local authority; (c) Governmental agencies; (d) an authority or a board or any other body, -(i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function; (e) a society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (f) public sector undertakings

Does every Government office require to be registered under GST laws?

Yes, every Government office shall get itself mandatorily registered under GST. Here the role of DDO is very important as he is responsible for deducting tax while making/crediting payment under GST in applicable cases and, unless & until the process of registration is completed, the DDO will not be able to deduct any tax.

I am a DDO of a small Government Office. My office has not entered into any contract with any vendor whose taxable value of supply is more than Rs 2.5 Lakh in the recent past. Do I have to take GST registration for my office?

No. You are liable to register only when you make a payment on which tax is required to be deducted.

Do I have to pay any Fees for obtaining a GST registration?

No fee is required to be paid for obtaining a GST Registration on the common portal.

Is there any printed form for registration which I require to fill up?

No. The process of getting registration under GST is a fully online process. Registration should be done in the common portal www.gst.gov.in. There is no need to submit any hardcopy of any form or any document for Registration

Is there any need to upload any document to complete the registration process?

Yes, (i) a proof of address of the concerned office & (ii) a scanned photo of concerned DDO is required to be uploaded. A valid TAN is also needed

What types of documents are needed to be uploaded for address proof?

Scanned copy of either of the following will have to be uploaded: valid electricity bill or Municipality khata copy or property tax receipt or any legal ownership documents etc.

To submit my registration application do I always need a DSC?

One can use Electronic Verification Code for submission of the registration form in the common portal apart from DSC.

How do I know that I have submitted the application form correctly? What is an ARN?

A pop-up message will appear that the form has been successfully submitted & an Acknowledgement Reference Number (ARN) will be sent to the registered mobile no & registered email address of the applicant after successful submission of Registration Application (FORM GST REG-07) online.

Is this ARN called the GST registration No?

No. This ARN is generated only for a temporary period. Once FORM GST REG-07 is processed by the proper officer, the 15-digit GSTIN of the Tax Deductor will be generated. This GSTIN is the GST Registration No. of the applicant office.

How do I know that GSTIN has been generated for my office or not?

Information will be given to the DDO in his registered email id as well as registered mobile no.

After getting GSTIN what should I do?

DDO should update his DDO master details with the GSTIN in their respective DDO login in E-bill module of PFMS.

As a DDO, I have to enter some personal information to get TDS registration. What will happen if I get transferred? Will I still be responsible for any lapse committed by the DDO who succeeds me?

It is true that the DDO is personally liable for any lapses regarding TDS deduction.

But at the same time, the personal details of the DDO as entered in the Registration Form can always be amended; it is suggested that, the new DDO upon assuming of office should immediately amend such details. However the GSTIN of the deductor will remain unaltered

If the new DDO does not amend the details of his predecessor in office whether the ex-DDO would be liable for any lapse done by this new DDO?

No, the ex-DDO will not be liable for any lapse by his successor in office. A DDO is required to perform any responsibility in respect of TDS in GST either through a valid DSC (which is person specific) or through an EVC which would be sent to the registered mobile no as well as registered email id of the DDO only.